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of <h1>Supreme Court dismisses Special Leave Petitions in line with Union of India vs G S Chatha Rice Mills</h1> <h3>UNION OF INDIA & ORS. Versus M/s S.S. OVERSEAS & ANR.</h3> The Supreme Court of India dismissed the Special Leave Petitions based on the decision in Union of India vs G S Chatha Rice Mills (2021) 2 SCC 209. ... Release of imported goods from Pakistan - rate of duty - Vires of N/N. 5/2019-Customs dated 16.02.2019 - consignments of goods from Pakistan had entered the territory of India and the bill of entry with the prescribed rate of duty was electronically generated on 16.02.2019 before impugned notification enhancing the duty @ 200% was issued in late evening on the same date - prayer for release of the imported goods upon payment of the rate of duty assigned in the bill of entry instead of the subsequently enhanced duty @ 200%. HELD THAT:- In view of the decision of the three-Judge Bench of this Court in UNION OF INDIA & OTHERS VERSUS M/S GS CHATHA RICE MILLS & ANOTHER [2020 (9) TMI 903 - SUPREME COURT], the SLP are dismissed. The Supreme Court of India dismissed the Special Leave Petitions based on the decision in Union of India vs G S Chatha Rice Mills (2021) 2 SCC 209. Pending applications were disposed of.
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